Central Administrative Tribunal - Gauhati
Shri Chanchal Nag vs D/O Revenue on 4 August, 2017
ar "CENTRAL ADMINISTRATIVE TRIBUNAL ee GOW MATENCH Sri Chanchat Nag $/o Late Swadesh Ranjan Nag... Joint Commissioner of Income Tax Group A Service Range 3 : Guwahall _.Appli cant By Advocates: Dr.J.b. Sarkar, Mr. S. Nath & Mr.G.J. Sharma -Versus- - 4. The Union of India Represented by the Secretary Government of India. _Ministry.of Finance | ree: geeoge ys _ Department of Revenue fog EE Soe | Dees Sop es North Block - Pe Lt _ New Delhi-] 10 001. | 2. The Central Board of Direct Taxes 7 Represented by its Chairman _ Department of Revenue _ oe . a i . ee ar North Block COTE EES UES ee oe | New Delhi-110 OO) ei ee 3. The Member (P&V) The Central Board of Direct Taxes re : Department of Revenue» North Block | New Delhi-110 001. DUST go eas Do pede Teta hee ale hte dee ene betes Dee Be ge bee Deedee ee Dee OA No. 040 /00063/2017 Hes , Guwahait. nae » = The Union Public. Service Commission -- - OR DER(ORAL) . MOHD. HALEEM KHAN. MEMBER (A):
bo Swadesh -Ronjan Nag, Jo nt Commissioner of Income Tax The appl icant - -- - Sri ~Chanchal Nag, son of late has filed this OA under secti ion 19 of the Administrative oe shall 'be. given effect to with tetrospective Mo with payment of arrears consequent upon the revision of seni iority. as ITO after review "BRC dated ae 25.5.2015. ne --- eee Be .
8.2 He shall be. given further promotion after JCIT . fo whi ich ne spall be en me consequent upon the oe : S eg LS UN agp aU BUI pa le including cost: of the case.' The applicant also. prayed. for following. interim | pleased to. grant i In nthe cieursionce: of the case. pace or - es OA No.040/00063/20 17 ee "9 1 The pendency of the O.A. shall not be a bar ~ for granting antedated promotion to the
-- applicant as ACIT and JCIT with. retrospective date with payment of arrears in pursuance of the revision of seniority as ITO after review DPC dated 25.5,2015." |
3. SS Br ietly, the applicant s contention. is That he was appointed as Inspector of Income Tax (IT in shor) and was promoted. as 'Income Tax Officer {ITO in short) w.e.t. 16.12.1994 "(recruitment year. 1994-95) and was further -- oe | = promoted 'as Assistant Commissioner of income Tax (ACITin short) from 03.07.2007 and as Joint Commissioner of Income Tox. BOE in shor) from: 01.04. 2016. The applicant also. | - suomitted that a review. DPC. was hed on 25.05.2015 and his . pattacharjee "(etno. 13). "According 19 ines appli ean:
- aniedating his promotion as ACI and JCI T has s also become a | - due ¢ and also payment of ¢ arrears from the date of his juniors. Bee we : Ar The. 'applicant further. submitted. that. the... | eee ~ antedated promotion to the 'post of ACI and Jor ee Page 3 of 13 ee OA No,040/00063/2017 finalization of all India serio list is causing immense less | ~Pardship and | Oss. tO. him: as Ne. is retiring on superannuation ne w.e.t. 31, 10. 2017. "Applicant. submitted that the CAT, | Emokulam Bench 'has already decided the matter vide Se ae --s OA and proyed for milor treatment by phe ee oes 3277: 1997(6) SCC 473) that jon of nda AR nae ee Of the coordinate. 'benches ae, pinging op ihe | VOD TU os oe ns ee 4 Consistently, certainly and uniformity in the -- ee oe "hee of judicial ana are considered fobe | ere | ~ the basic. panaples of t administrat ion of 'justice i iS, ae aera - | that the. cases: shoul. be decided 'dlike. Thus, an: 'application under Section 19 of the Aci is fled and the question involved in the said application stands concluded by some earlier decision of the Tribunal, the Tribunal necessarily i has to take into account the judgment -
4... 'endered in earlier case, as a precedent and "decide the application accordingly." _ "In the circumstances explained above the applicant is entitled to the antedating of his' oromotion, in the circumstances that the revision of seniority has been completed in the NE region, Hon'ble Supreme Court decided that judges of ~the coordinate Benches are binding precedents for other benches of Tribunal."
BR Accorci ingly, notices v were issued. 6, The. respondent no.4 nas. filed written statement and submitted that averments made in the OA are - denied unless admitted specifically or supported by documents. ~The _Fespondent expla ined that alt the 18 Paneling! Gene QA No,040/00063/2017 +340 by. holding review 'DPC and forwarded the revised bos dele is ta Gy holding review DPC. 'According to the respondents, been affected. According to. the respondents, the | 'aecbidanes with IRS Rules, 2015, and therefore, review DPC is not feasible in the grade of ACIT in case of the applicant - unless. all India inter-se seniority of ITO is finalized. The respondents also relied on the decisions of the CAT, "Principal Bench dated 07. 04.2016 in OA Nos. 98/2016 & 794/2016 fled: by Sri kishor sinh N. Barad & others and Sri. V.K.Chaturvedi in which i was observed as under:- | "The. process would take time and it will not be in the interest of efficient functioning of the in the case of Union of India vs N.R.Parmar, (2012) 13 SCC seni nienly list of TOs of ihe pprneetve 7 zones > TO the Board. AN cate "applicant is is not the 'only candidate whose seniority has Sloe page 6 of 13...
OEE 2 a ; : : : oe ; Se, OA No. 040/00063/2017 See ee bo. depariment tokeen. q Inge number of vacancies. | of ACIT unfilled il then." | es ay ae The respondents, have also. clarified the case of Si Chakrapani Dalp Warrier (supra) as 5 Under in para 7 of the ee "writienstatemente an ee, ns of 8 1§/12/2015 passed by Hon'ble CAT, Ernakulam _ | . Bench, in the OA. No.180/403/2015 in case. of Shri Chakrapani Dilip Warrier, the inter-se Seniority of. | | Shri. Chakrapani Dilip Warrier, TO, Kochi was a assigned provisionally in: the Alb India Seniority List 9 oe : of ee on 01 Sees shri een en ele ERECTA! sual geen ny rt junior v Was: alteaay promoted fo the: jfile of ACIT... oe Seance spade DEC proposal. of Sone fs Es 28 Fe ee pee ee ce Sa pe Sp espa pe a SEP PE ise pe pp oe ee os = a BPs similar fo that. of f Shr 'Chakrapani Dilip Warrier ds. ca the ope ican Is. eleacs work ing _as JCIT uur ee
- ACIT is done as per IRS. Rules, 2015 on the basis of all India provisional seniority as on 01.01.2009 he was promoted. as... 0. submitted that the applicant is also covered by the same gules, and if, on the basis of provisional all India inter-se Be a a re pp gp ee et Shee i et es | seniority one officer can be promoted, the same ratio ca counsel, in view of the imminent retirement of the applicant, 0 : as was done in the case of Sri Warrier, the applicant should also be given the benefits of antedating of promotion from:
QA No.040/00063/2017 case of promotion to ACIT from the post of ITO and the applicant's case is from the post of JCIT he cannot be discriminated, as' rules remaining the same. The logic forwarded by the respondents in para 7 is arbitrary, ob contended the learned counsel for the applicant. 9, Mr.A.Chakraborty, learned Addl. C.G.S.C. for the respondents submitted that they are not against the | promotion of the applicant, however, as submitted in the ee | TO. oe Heard the learned counsel for the parties, perused. re | | the pleadings and materials placed on recora, | have also carefully perused the deanien of the CAT Emakulam Bench dated 15.12.2015 passed in OA.180/403/2016. For better elucidation, paras 18, 19, 20, 21 & 22 are reproduced pelow:-
"18. The issue which. arises for consideration. is whether till this voluminous exercise is undertaken all over the country. the promotion if any made to ACIT, would be improper as all persons in the zone of consideration are not entered at the
- appropriate slots in the seniority list in compliance | demotion to va later year. 1 This. exercise: wouid also involve receiving. and disposing representations which may be filed by those who are ogversely | affected by this exercise.
+ hwe options occur to the Tribunal to resolve Commi iss| inerates Copies t the ¢ exercise.
i i : . Seas [re een ee ee (if) Undertake the exercise of recasting TO seniority list by holding a review DPC as a. piece oo. ee ae - meal exercise of a review DPC being held as and when a Comrmissionerate finalise casting of their Ce post N.R.Parmar seniority list leading to a tentative revised all India Income Tax Officers seniority list being drawn up. This will be subject to revision as ana when more 2 Se Ormissionerates aoe lete the | ACIT inumediately, thereatter -- as and when. q- ~ Commissionerate completes the post- Parmar 9 - | exercise will be purely provisional till data of | seniority list of all Income Tax Officers of all x ~.. Commissionerates in India is entered and the final all India seniority list of ACIT's drawn up on the "basis of revised and all India integrated seniority list of all the TOs j in all the Commissionerates | in the ee ees et SS aOt conducive to alleviate ihe grievance: of (TOs. i 2s Hl Voge oo would curtail or Inhib bit the chances of emotion.
which an officer can. 'legitimately aspire for. The _ second option if undertaken will provide relief to - the Commissionerates who have made the effort and completed | the NR Parmar exercise. Such a move will also ensure that the staff federations of 9 the non- compliance Commissionerates and the income Tax Board will vigorously cooperate inthe completion of NR Parmar exercise in the non- compliance Commi ssionerates. Hence we adopt the second course, as otherwise it wilh cause... irreversible harm to the TOs and to a great extent. | lf will-also affect the functioning of the Income Tax coe
-Commissionerate for want of sufficient number of --
-ACITs. The above order is subject to the condition : that the final all India seniority list will be drawn up and finally cast only on completion of the NR"
| Parmar Pierre inal the Commissionerates | in the oe ar "all 'the "Commissionerates - Compile Nhe eats! exercise, the arrears on the basis of such a fixation of seniority would not be final, But the disbursement oF arrears, : any, shall be only on an undertaking that in case the amount so. _ disbursed is liable fo be refunded on account of CEs re- fixation of seniority, the amount so disbursed | will be refunded and that no" objection | | __ whatsoever will be raised against recovery of such excess amount. wees CCOVETY OT SUCD CRP ep iene ot te oi, considera. 6y the 'second: responuten | oe immediately and hold DPC for ACIT of ITOs of ~ Kerala Commissionerate and grant them aS "promotion as. ACI with ae from. date of Sanefits 'immediately. at any rate within three months irom: Ine date of feceipt of a copy. of This OA Ae G40 (00063/20 WA
22. a Original Application is osposee of oe leamed a ee en . oa agreed to give an undertaking: ifany, as was done in the case of sri Chokrapani Dilip Warrier, (as reflected in para 20 quoted above) so that respondents could 'sue. simar conditional order in cole of the applicant as was issued by ihe Department of Revenue, CBDT being order no.136/2016 dated 21.07.2016.
oe 7 M | eT ein view. of the imminent retirement of the -- rely . "applicant on ot. 10.2017, if the respondents are > not able. fois ares | finalize the all India interse seniority of the ITOs, the oe vol ~ applicant will not be 'able to get the: benefit OF. the a : N. R Parmar. {supra} and i in that case he will suffer. irreparable loss. Accordingly, the respondents. are ai rected to antedate | sci Hon the date his. juniors stand promoted: and also. - consider him for further promotion as and. when DPC takes: . Dee SS ea oe to CIT 'and JCI, Since in the: written statement the 2 ee ee ere eee) ee | (MOHD/HALEEM KHAN) > Oe ADMIN NISTRATIVE MEMBER